Notice of submitting tax declaration dossiers for the first quarter of 2026 for household businesses with large revenue
On March 30, 2026, Gia Lai Provincial Base 1 Tax Department issued Notice 1716/TB-TCS1 on submitting tax declaration dossiers for 2026. The target audience is business households with revenue levels from over 500 million VND to 50 billion VND/year. To ensure rights and avoid legal errors, taxpayers need to master the regulations on locations and methods of tax payment.
How are the locations for tax declaration and payment for households and individual businesses regulated?
Based on Clause 4, Article 8 of Decree 68/2026/ND-CP, business households fulfill tax obligations according to the following principles:
Priority for electronic methods: Taxpayers are required to submit tax declaration dossiers electronically. Special cases such as elderly people, people with disabilities or residents in particularly difficult areas are allowed to submit directly or by post to the Commune-level Public Administrative Service Center.
For business households in multiple locations: Complete a general summary tax declaration on 01 dossier at the tax authority managing the head office (address on the business registration certificate). However, tax payment must be carried out separately for each business location.
Business on digital platforms (e-commerce): If there is no fixed location, business households declare and pay taxes at the tax authority where they reside (permanent or temporary residence).
Real estate lease: Dossiers are sent to the tax authority where the real estate is leased. In case there are many real estates, taxpayers are allowed to choose 01 tax authority in the area where the assets are located to submit a summary dossier.
Notice of business location: When a location outside the head office arises, business households must notify the directly managing tax authority within 10 working days from the time of operation or if there is a change in information.
How are business households arranged to work in accounting according to Circular 152?
Regarding the organization of the accounting apparatus, Article 2 of Circular 152/2025/TT-BTC has open regulations to create conditions for business households to optimize personnel:
Self-recording or hiring services: Business household representatives can self-record books, arrange their own accounting staff, or hire professional accounting services.
Arranging relatives to be accountants: A noteworthy new point is that the representative is allowed to arrange relatives in the family (father, mother, adoptive father, adoptive mother, wife, husband, biological children, adopted children, brothers, sisters, younger siblings) to take on accounting work.
Allowing concurrent positions: Business households can arrange for people who are currently managing, operating, warehousekeeper, cashier or people who regularly buy and sell assets to concurrently hold accounting positions.
This regulation helps family business models take advantage of available resources, while still ensuring transparency in accounting books according to the guidance of the Ministry of Finance.
